Everton holds the cards when it comes to the negotiation table owing to the two years remaining on his current deal and have already slapped a £100m ($128m) price-tag on the striker. United and Chelsea are not short of funds, but are unlikely to bow down and match their valuation for Lukaku.

According to the Sun, the Blues hold the advantage in the transfer race with the Belgium international having told pals that he prefers a return to Stamford Bridge rather than working with Jose Mourinho at Old Trafford.

Lukaku joined Chelsea as an 18-year-old from Anderlecht and made 10 appearances for the Blues in three seasons, which included two loan spells at West Bromwich Albion and Everton. It was after his second loan spell with the Toffees that Mourinho, who was in is his second spell as the Blues boss decided to allow him to join Everton on a permanent basis.

Lukaku is the leading scorer in the Premier League this season and is favorite to win the golden boot Getty Images